Research On The Fixed Asset Management In The Senior People Court Of H Province

On October 23^rd,2015,the Ministry of Finance signed the"People's Republic of China Ministry of Finance Order No.78-Government Accounting Standards".The promulgation of the new guidelines further regulates the government accounting system and has higher requirements towards the Accounting Methods,Management System for the fixed assets of the administrative units.In addition,the annual increase in fixed assets investments by the government makes the number and the value of fixed assets gigantic and amazing.For example,this article refers to the Higher People's Court of H province,whose fixed assets,as of the end of 2016,is worth up to 3 billion yuan.However,there are many problems in the management of fixed assets in senior courts,such as the loss of assets,the seriousness of idle,the unclear and the general accounts.Therefore,strengthening the management of senior courts'fixed assets,preventing the loss of state-owned assets,strengthening the financial management and supervision of fixed assets will not only improve the efficiency of the use of financial funds,but also escort the government to better performance its services.This paper mainly adopts the research methods of literature research,field investigation and case study,and selects the H People's Court as the research object.From the perspective of asset review and the theory of life cycle of fixed assets,the paper,for the first time,makes the fixed asset management into the following stages:purchasing stage,using stage,checking stage and handling stage.This paper analyzes the problems existing in the management of fixed assets in the People's Higher Court of H province.Secondly,the paper will analyze the problems in the fixed assets management according to the accounting system of the People's Higher Court of H province.Finally,in accordance with the various stages of each issue for each improvement measures.Combined with the newly introduced"Government Accounting Standards",the paper puts forward some new content in terms of asset depreciation management.The paper also makes full use of management information systems and Internet platform to enhance the level of fixed assets accounting all over and introduce information disclosure system,Eventally,the fixed assets management system will be formed with the core concepts of the fixed assets life cycle and supplemented by the information disclosure system..It is hoped that,through the study on the management of fixed assets of the Higher People's Court of H province,the paper could provide reference for the management of fixed assets in other administrative units.